Expense Account Codes Defined

7001 Attorney's Fees - fees for legal representation of theUniversity - 1099 generated 7002 Contractual Services - services where written contracts are involved, such as entertainment groups 7004 Professional Fees: US - payment for professional services and fees to persons or companies providing services to the University - 1099 generated 7005 Professional Fees: Foreign Nationals - payments to foreign nationals for consulting and other services to the University 7006 Freight, Express and Deliveries - expenditures paid direct to freight, express and delivery companies for the transporting of objects and commodities purchased by the University 7007 Employee Moving Expenses -Non taxable- expenses associated with the moving of personal belongings of University employees that are not taxable to the employee 7008 Employee Moving Expenses -Taxable- expenses associated with the moving of personal belongings of University employees that are taxable to the employee 7009 Telephone - expenses associated with the use of telephones used by departments and personnel of the University. 7010 Cellular Phones - expenses associated with the use of cellular phones that are used for University related business only 7011 Pagers - expenses related to the buying or leasing of pagers for use by University employees 7012 Repairs: External - expenses associated with repairs to building and Equipment provided by vendors external to the University 7013 Repairs: University Facilities - expenses associated with repairs to building and equipment provided by FM&O employees 7014 Printing and Binding: External - expenses for printing reports, bulletins, advertising and other publications by external vendors. 7015 Printing and Binding: Internal - expenses for printing reports, bulletins and other publications by University Printing Services 7016 Photographic Services - expenses associated with the taking or printing of photos by the University Photographic Services 7017 Advertising - expenses for advertising in newspapers or journals 7018 Heat, Light and Power - expenses for heat, light and power furnished by public utilities 7019 Computer Services - expenses for services provided by the University Computer Center 7020 Water, Wastewater and Garbage - expenses for water consumed by the University and disposal of wastewater and garbage services 7022 Official Functions and Events - Expenses incurred for official functions or events such as Honors & Awards Day, lecture series, graduation luncheon 7023 Athletic Officials - Athletic Department Only - 1099 generated 7024 Athletic Field Attendants - Athletic Department Only - 1099 generated 7025 Royalty Payments - payments made to inventors or patent holders from companies from the sales of their product - 1099 generated 7026 Membership Dues - payments made for membership of University employees or groups into professional organizations and clubs 7027 Business Club Dues - can only be paid from Foundation Funds 7028 Maintenance Contracts - payments made for contracts that pertain to the maintenance of equipment owned or leased by the university, including software maintenance 7029 Bank Fees - payment for fees charged to Clemson by banks used by the university 7030 Investment Expenses - payment for expenses associated with university investments 7031 Medical Services - payments for services provided by doctors or medical offices - 1099 generated 7032 Other Services - payments for contractual services not classified elsewhere 7035 Athletic Guarantees - Athletic Department Only 7036 Participant Support Costs - 1099 generated 7037 Participant Support Costs - 1042 generated 7039 Travel Reimbursement for non-employee or non-student, such as speakers or consultants. Use 6xxx for employees. Use 6030 for students. 7201 Supplies: Office - payments for expendable, inexpensive items used to support office functions such as pencils, pens and pads 7202 Supplies: Scientific/Technical - payments for supplies used in scientific and technical projects 7203 Supplies: Agricultural - payments for supplies used in agricultural research areas such as fertilizers and seeds 7204 Supplies: Automotive - payments for commodities such as gas and oil and other inexpensive accessories purchased for use in state owned vehicles or aircraft owned by the state 7205 Supplies: Janitorial - payments for commodities used in cleaning and up keep of the buildings of the University 7206 Supplies: Maintenance - payments for supplies purchased for the purpose of repairing and maintaining of structures, grounds and equipment 7207 Supplies: Postage - payments for expenses dealing with stamps, post cards, bulk mail permits and central mailroom bills 7208 Supplies: Uniform - payments for expenses dealing with the purchase of uniforms needed by employees for their jobs 7209 Supplies: Athletic Equipment - used by Athletics when purchasing equipment for the intercollegiate athletic teams of the University 7210 Supplies: Promotional Materials - payments for materials used in promoting events at the university 7211 Departmental Procurement Card Charges 7212 Software: Scientific/Technical - payments for software used in the scientific and technical aspects of the University 7213 Software: Other - Payments for software used on computers owned by the University 7214 Non Capital Equipment: Information Technology - payments for minor equipment items such as computers, printers, calculators, etc 7215 Non Capital Equipment: Scientific/Technical - payments for minor equipment items of a scientific and technical nature 7216 Non Capital Equipment: Other - payments for minor equipment that is not classified elsewhere 7217 Supplies: Classroom - payments for supplies to be used exclusively in the classrooms used for teaching 7218 Supplies: Miscellaneous 7312 Incentive Cards - A card purchased from National Gift Card via CU buyWays to present to individuals for participation in a University-approved activity. 7316 Stipends - A thank you/incentive for participation in a project in lieu of hourly compensation at a rate applicable to an employment situation. (Should not be utilized for reimbursement of expenses to “regular” employees). 7332 Refreshments - Food or drink that is incidental to the function. For example, seminar snack or meeting breaks. 7341 Business Meals - Meals with outside guest(s) with business discussions, such as recruiting or job interviews. Refer to Disbursement Guidelines for more information. 7550 Participant Support Incentive Card - A card purchased from National Gift Card via CU buyWays to present to individuals for participation in an externally funded sponsored project (fund 20) which is budgeted in the Participant Support category. 7557 Sub-Contracts <$25,000.00 7558 Sub-Contracts >$25,000.00 7559 Sub-Contracts Exempt